https://www.taxtmi.com/caselaws?id=71570 The Tribunal allowed the appeal regarding the deduction under section 80-I, determining that the assessee's process qualified as manufacturing. The disallowances of secret commission and entertainment expenses were upheld, with partial relief granted for the latter. The issue of traveling expenses was remanded to the Assessing Officer, which the assessee did not contest. en-us Wed, 16 Feb 2000 00:00:00 +0530 Mon, 25 Apr 2011 17:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71570 The Tribunal allowed the appeal regarding the deduction under section 80-I, determining that the assessee's process qualified as manufacturing. The disallowances of secret commission and entertainment expenses were upheld, with partial relief granted for the latter. The issue of traveling expenses was remanded to the Assessing Officer, which the assessee did not contest. Case-Laws Income Tax Wed, 16 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71570